NANO Co., Ltd. Balance Sheet

Financials in millions KRW. Fiscal year is January - December.

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	4,731	13,539	20,758	8,121	11,208	4,708
Short-Term Investments	2,660	2,815	3,038	6,307	5,807	10,017
Cash & Short-Term Investments	7,392	16,354	23,796	14,429	17,015	14,726
Cash Growth	-63.02%	-31.27%	64.92%	-15.20%	15.55%	7.86%
Accounts Receivable	18,757	8,966	9,592	5,170	8,790	7,523
Other Receivables	1,147	966.7	469.25	815.6	339.22	1,403
Receivables	20,204	10,708	13,861	6,285	9,429	10,195
Inventory	23,451	14,390	16,304	17,114	15,772	10,313
Prepaid Expenses	39.51	58.55	144.31	235.98	435.3	691.99
Other Current Assets	4,025	4,323	3,590	2,326	2,138	2,182
Total Current Assets	55,112	45,834	57,696	40,390	44,790	38,108
Property, Plant & Equipment	37,638	37,361	23,393	24,017	22,055	30,590
Long-Term Investments	7,432	8,107	3,466	321.41	317.81	1,412
Other Intangible Assets	146.1	94.94	100.78	108.74	118.84	97.59
Long-Term Deferred Tax Assets	2,652	2,603	1,448	-	-	-
Long-Term Deferred Charges	-	-	-	-	93.54	187.08
Other Long-Term Assets	248.36	244.56	226.15	1,993	1,595	668.4
Total Assets	103,229	94,244	86,329	67,785	69,925	71,064
Accounts Payable	14,039	10,320	11,685	12,584	8,538	5,111
Accrued Expenses	778.11	882.84	685.53	1,222	1,039	886.62
Short-Term Debt	18,632	17,651	16,646	16,467	12,547	17,319
Current Portion of Long-Term Debt	840	840	630	260	2,812	907.76
Current Portion of Leases	197.27	186.43	204.61	188.54	137	167.39
Current Income Taxes Payable	23.74	3.39	-	-	-	-
Current Unearned Revenue	25.75	65.18	44.65	-	-	58.81
Other Current Liabilities	15,619	9,279	21,064	33,522	42,623	30,383
Total Current Liabilities	50,154	39,228	50,960	64,243	67,697	54,833
Long-Term Debt	13,610	13,735	2,575	1,830	390	650
Long-Term Leases	315.76	347.03	377.98	401.48	200.69	380.54
Pension & Post-Retirement Benefits	717.63	608.12	1,334	340.78	-	-
Other Long-Term Liabilities	441.81	441.81	369.89	370.84	370.84	329.14
Total Liabilities	65,239	54,360	55,617	67,186	68,658	56,193
Common Stock	15,420	15,420	15,420	15,420	13,709	13,534
Additional Paid-In Capital	23,877	26,399	26,399	26,399	23,092	22,781
Retained Earnings	-1,179	-6,168	-13,764	-43,626	-38,074	-25,900
Treasury Stock	-425.18	-425.18	-425.18	-425.18	-425.18	-425.18
Comprehensive Income & Other	2,677	7,480	3,639	2,757	2,323	1,538
Total Common Equity	40,371	42,706	31,269	525.28	625.93	11,528
Minority Interest	-2,381	-2,822	-556.63	73.91	640.45	3,343
Shareholders' Equity	37,990	39,884	30,712	599.19	1,266	14,871
Total Liabilities & Equity	103,229	94,244	86,329	67,785	69,925	71,064
Total Debt	33,595	32,759	20,433	19,147	16,087	19,424
Net Cash (Debt)	-26,203	-16,405	3,363	-4,718	927.75	-4,699
Net Cash Per Share	-855.47	-534.92	109.64	-157.61	34.36	-178.25
Filing Date Shares Outstanding	30.64	30.67	30.67	30.67	27.25	26.9
Total Common Shares Outstanding	30.64	30.67	30.67	30.67	27.25	26.9
Working Capital	4,958	6,606	6,736	-23,853	-22,907	-16,725
Book Value Per Share	1317.72	1392.52	1019.59	17.13	22.97	428.63
Tangible Book Value	40,225	42,611	31,168	416.54	507.09	11,431
Tangible Book Value Per Share	1312.96	1389.42	1016.30	13.58	18.61	425.01
Land	-	7,043	4,627	4,627	4,627	4,559
Buildings	-	20,876	17,134	19,746	18,028	17,539
Machinery	-	44,373	33,947	36,842	34,895	35,088
Construction In Progress	-	309.05	469.02	313.46	476	454.18